The Beaver is a script that topped last year’s black list, a list of the most-liked unproduced screenplays as voted on by 250 execs. Originally, Steve Carell was attached to star. That fell through, and then Jim Carrey was supposedly campaigning for it (accompanied by the awesome headline “Jim Carrey may sink his teeth into beaver”). Now it looks like the star will be Mel Gibson, with Jodie Foster on to direct.

“Beaver” centers on the relationship between a man and a beaver puppet he wears on his arm, which he talks to and treats as a companion. Kyle Killen’s script has generated enormous interest in development circles, drawing comparisons to “Being John Malkovich” and ‘Lars and the Real Girl.” [THR]

Foster boarded the project and brought it to Gibson, with whom she co-starred in 1994’s “Maverick.” Financing for the $18 million-$19 million pic has yet to be finalized. Pic brings Foster back to feature directing for the third time, after 1991’s “Little Man Tate” and 1995’s “Home for the Holidays.” [Variety]

My sources tell me Gibson has already been getting into character by wearing the beaver puppet everywhere he goes and talking to it. “That’s right, take the money, you greedy little Jew,” he’ll say to it as he gets money out of the ATM. Later he’ll punch random strangers with it, “Look at you, starting another war,” he’ll say. “Just like a Jew.”